--- title: "HSN Code for Unbleached Kraft Paperboard (150-225 g/m²)s | HSN 48044100 GST Rate" description: "Find HSN and GST Rates for 48044100 related to Unbleached Kraft Paperboard (150-225 g/m²)s with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48044100/" --- # HSN Code 48044100: Unbleached Kraft Paperboard (150-225 g/m²)s - [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/) - [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/) - [Sub-chapter 4804: Uncoated kraft paper](https://busy.in/hsn/sub-chapter-4804/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Unbleached | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 48044100 ? It includes Bleached Kraft Paper/Board (>=225 g/m2, Chemical Pulp) ### How should mixed supplies be billed when Unbleached Kraft Paperboard (150-225 g/m²)s is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unbleached Kraft Paperboard (150-225 g/m²)s; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Unbleached Kraft Paperboard (150-225 g/m²)s? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Can we claim ITC on inputs used to trade Unbleached Kraft Paperboard (150-225 g/m²)s? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Unbleached Kraft Paperboard (150-225 g/m²)s? Under HSN 48044100, Unbleached Kraft Paperboard (150-225 g/m²)s attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Unbleached Kraft Paperboard (150-225 g/m²)s? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Any common misclassification issue with Unbleached Kraft Paperboard (150-225 g/m²)s? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 48044100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹47 Cr (+45.90% YoY) — 0.0013% of India's total exports - Imports: ₹107 Cr (+81.03% YoY) — 0.0018% of India's total imports - Trade balance: −₹59 Cr (Deficit); surplus rank #10377 of 12657 HSN codes - Share of Sub-Chapter 4804: 5.25% of its exports; import side 4.42% - Rank within Sub-Chapter 4804: #5 of 12 by export value; import-side #7 ### Key metrics - Export CAGR: 2.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3696 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +627.07% in FY 2020-21 - Contribution to Sub-Ch. 4804: 5.25% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48044100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4804 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 39.99 | 0.0018% | — | 4.39% | 72.67 | 0.0020% | — | 5.92% | −32.68 | #3194 | | FY 2019-20 | 4.84 | 0.0002% | −87.90% | 0.75% | 68.58 | 0.0020% | −5.63% | 5.48% | −63.74 | #5892 | | FY 2020-21 | 35.19 | 0.0016% | +627.07% | 3.63% | 52.05 | 0.0018% | −24.10% | 4.28% | −16.86 | #3438 | | FY 2021-22 | 124.88 | 0.0040% | +254.87% | 9.39% | 52.04 | 0.0011% | −0.02% | 3.37% | +72.84 | #2148 | | FY 2022-23 | 29.12 | 0.0008% | −76.68% | 3.11% | 47.02 | 0.0008% | −9.65% | 2.33% | −17.90 | #4211 | | FY 2023-24 | 32.46 | 0.0009% | +11.47% | 3.82% | 58.95 | 0.0010% | +25.37% | 2.97% | −26.49 | #4134 | | FY 2024-25 | 47.36 | 0.0013% | +45.90% | 5.25% | 106.72 | 0.0018% | +81.03% | 4.42% | −59.36 | #3696 | - CAGR (7-year): exports 2.86%/yr, imports 6.61%/yr (consistently Deficit) ## Key trade insights: HSN Code 48044100 export-import analysis ### Consistent export growth: 2.86% CAGR over 7 years India's exports under HSN Code 48044100 have grown at a compound annual rate of 2.86% over 7 fiscal years, rising from ₹39.99 Crore in FY 2018-19 to ₹47.36 Crore in FY 2024-25. ### HSN Code 48044100 ranked #3696 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48044100 ranks #3696 out of 12657 HSN codes by total export value. Within Sub-Chapter 4804, it ranks #5 of 12. By trade surplus, it ranks #10377 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 48044100 exports The strongest single-year export movement for HSN Code 48044100 was recorded in FY 2020-21, when exports surged by 627.07% over the prior year. ### India records a trade deficit of ₹59.36 Crore in HSN Code 48044100 goods In FY 2024-25, India's imports of ₹106.72 Cr exceeded exports of ₹47.36 Cr, resulting in a trade deficit of ₹59.36 Crore — ranking #10377 of 12657 by surplus magnitude. ### Import growth of 6.61% CAGR signals stable import dependency for Unbleached Kraft Paperboard (150-225 g/m²)s India's imports under HSN Code 48044100 have grown at 6.61% CAGR, reaching ₹106.72 Crore in FY 2024-25. ### HSN Code 48044100 contributes 5.25% of Sub-Chapter 4804 exports — ranked #5 Among the 12 HSN codes under Sub-Chapter 4804, HSN Code 48044100 ranks #5 by export value — accounting for 5.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.42% share (rank #7). ## Related HSN Codes in Sub-Chapter 4804 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 48043900: Kraft paper](https://busy.in/hsn/hsn-48043900/) | ₹256 Cr | | #2 | [HSN Code 48045100: Kraft Paper & Paperboard ≥ 225 g/m²: Unbleached](https://busy.in/hsn/hsn-48045100/) | ₹244 Cr | | #3 | [HSN Code 48043100: Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached](https://busy.in/hsn/hsn-48043100/) | ₹212 Cr | | #4 | [HSN Code 48041100: Kraftliner : Unbleached](https://busy.in/hsn/hsn-48041100/) | ₹52 Cr | | #5 | HSN Code 48044100: Unbleached Kraft Paperboard (150-225 g/m²)s (this hsn code) | ₹47 Cr | | #6 | [HSN Code 48042900: Sack Kraft Paper \| Other](https://busy.in/hsn/hsn-48042900/) | ₹35 Cr | | #7 | [HSN Code 48044900: Other Kraft Paperboard (150-225 g/m²)](https://busy.in/hsn/hsn-48044900/) | ₹34 Cr | | #8 | [HSN Code 48041900: Kraftliner \| Other](https://busy.in/hsn/hsn-48041900/) | ₹12 Cr | | #9 | [HSN Code 48042100: Sack Kraft Paper \| Unbleached](https://busy.in/hsn/hsn-48042100/) | ₹5 Cr | | #10 | [HSN Code 48045900: Kraft paper ≥225 g/m2](https://busy.in/hsn/hsn-48045900/) | ₹4 Cr |